Proposal of transfer pricing rule for SMEs: case study of the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43906721" target="_blank" >RIV/62156489:43110/16:43906721 - isvavai.cz</a>

Výsledek na webu

<a href="http://icfb.rs.opf.slu.cz/sites/icfb.rs.opf.slu.cz/files/solilova_nerudova.pdf" target="_blank" >http://icfb.rs.opf.slu.cz/sites/icfb.rs.opf.slu.cz/files/solilova_nerudova.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Proposal of transfer pricing rule for SMEs: case study of the Czech Republic

Popis výsledku v původním jazyce

Transfer pricing represent significant issue because it influences the determination of income and expenses and consequently taxable profit of associated enterprises in different tax jurisdictions. Generally, transfer pricing treatments do not reflect direct distinction between the type or size of the entity. However, SMEs are not able to bear the high administrative burden to comply with transfer pricing rules like as the large entities. Therefore, some European countries introduced specific transfer pricing rules for SMEs or excluded SMEs from transfer pricing rules. Our paper focuses on transfer pricing simplified measurements for SMEs operating in individual NACE sectors in the Czech Republic. The most important sectors, where SMEs operate, represent agriculture, forestry and fishing; manufacturing; construction; professional, scientific and technical activities; accommodation and food, real estate activities, information and communication; and wholesale and retail trade, repair of motor vehicles. The aim of paper is to propose transfer pricing rules for SMEs in the context of their specificity in order to reflect sectoral and size-classes differences in the Czech Republic. Our proposal also takes into account the Guidelines on Low Value Adding Intra-Group Services issued by the EU Joint Transfer Pricing Forum and proposed modifications to chapter VII of the OECD Transfer Pricing Guidelines relating to low value-adding intra-group services based on the BEPS action 10.

Název v anglickém jazyce

Proposal of transfer pricing rule for SMEs: case study of the Czech Republic

Popis výsledku anglicky

Transfer pricing represent significant issue because it influences the determination of income and expenses and consequently taxable profit of associated enterprises in different tax jurisdictions. Generally, transfer pricing treatments do not reflect direct distinction between the type or size of the entity. However, SMEs are not able to bear the high administrative burden to comply with transfer pricing rules like as the large entities. Therefore, some European countries introduced specific transfer pricing rules for SMEs or excluded SMEs from transfer pricing rules. Our paper focuses on transfer pricing simplified measurements for SMEs operating in individual NACE sectors in the Czech Republic. The most important sectors, where SMEs operate, represent agriculture, forestry and fishing; manufacturing; construction; professional, scientific and technical activities; accommodation and food, real estate activities, information and communication; and wholesale and retail trade, repair of motor vehicles. The aim of paper is to propose transfer pricing rules for SMEs in the context of their specificity in order to reflect sectoral and size-classes differences in the Czech Republic. Our proposal also takes into account the Guidelines on Low Value Adding Intra-Group Services issued by the EU Joint Transfer Pricing Forum and proposed modifications to chapter VII of the OECD Transfer Pricing Guidelines relating to low value-adding intra-group services based on the BEPS action 10.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

<a href="/cs/project/GA15-24867S" target="_blank" >GA15-24867S: Malé a střední podniky v globální konkurenci: Vývoj specifické metodiky převodních cen odrážející jejich specifičnost</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Proceedings of the 15th International Conference on Finance and Banking

ISBN

978-80-7510-186-0

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

10

Strana od-do

356-365

Název nakladatele

Slezská univerzita v Opavě

Místo vydání

Opava

Místo konání akce

Praha

Datum konání akce

13. 10. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000447679800037